1.audit 审计 )PC(1Zn
2.attestation 鉴证 -+1it
3.credibility 可信赖程度 s*R\!L
4.audit of financial statements 财务报表审计 zE{@'
5.agreed-upon procedures 执行商定程序 X-
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6.high levels of assurance 高水平保证 F+;{s(wx
7.compilation 编制 O*3x'I*a
8.reliability 可靠性 G
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9.relevance 相关性 2 }QD>
10.professional skepticism 职业谨慎 q% Eze
11.objectivity 客观性 AL.zF\?
12. professional competence 专业胜任能力 Rd5ni2-nve
13.Senior/CPA-in-charge 项目经理 !XjvvX"j
14.audit engagement letter 业务约定书 ({3hX"C@Q
15.recurring audit 连续审计 CPq{M.B
16.the client 委托人 aq[ ;[$w
17.change CPA 更换注册会计师 J@ x%TA
18.the existing CPA 现任注册会计师 e&dE>m
19.the successor CPA 后任注册会计师 nZ>bOP+,
20.the preceding CPA前任注册会计师 t<O5_}R%d
21.issue the audit report 出具审计报告 -GkNA"2M[
22.expert 专家 aa<9%j
23.the board of directors 董事会 W4yNET%l,
24.knowledge of the entity‘ s business 了解被审计单位情况 KWU
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25.assess material misstatement risks评估重大错报风险 t&UPU&tY
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 *uR&d;vg.8
27.a general knowledge of —— 初步了解―――的情况 QDlEby m
28.a more knowledge of—— 进一步了解的情况 jB]tq2i
29.the prior year‘s working papers 以前年度工作底稿 e";r_J3w
30.minutes of meeting 会议纪要 $'3`$
31.business risks 经营风险 W G2 E3y
32.appropriateness 适当性 _//)|.6c3
33.accounting estimate 会计估计 \F%5TRoC
34.management representations 管理层声明 <{7CS=)
35.going concern assumption 持续经营假设 ag^L'
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36.audit plan 审计计划 SCl$+9E
37.significant audit areas 重点审计领域 v*%#Fp,g8
38.error 错误 :.!]+#Me
39.fraud舞弊 VOBzB]
40.modified or additional procedures 修改或追加审计程序 &6A'}9Ch
41.misappropriation of assets 侵占资产 -f0Nb+AR
42.transactions without substance 虚假交易 ~LPxVYhK
43.unusual pressures 异常压力 16MRLDhnD
44.the suspected noncompliance 涉嫌存在违法行为 ^Yei9bXl
45.materialiy 重要性 y@[}FgVOh
46.exceed the materiality level 超过重要性水平 `r+"2.z*
47.approach the materiality level 接近重要性水平 E
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48.an acceptably low level 可接受水平 J=4R" _yo
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 JicAz1P1W
50.misstatements or omissions 错报或漏报 :mLcb.E
51.aggregate 总计 b:.aZ7+4
52.subsequent events 期后事项 .lfKS!m2
53.adjust the financial statements 调整财务报表
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54.perform additional audit procedures 实施追加的审计程序 mH>oF|
55.audit risk 审计风险 v8"plx=3
56.detection risk 检查风险 5uMh#dm^
57.inappropriate audit opinion 不适当的审计意见 u2
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58.material misstatement 重大的错报 hoI?,[@F
59.tolerable misstatement 可容忍错报 <=8REA?
60.the acceptable level of detection risk 可接受的检查风险